I also saw out in Oregon a rebuild shop that had a 130 long block for $1350.00. Core charge was like $850.00. Who knows what shipping would be. Used to get catalogs from a place I believe in Nebraska. Namer doesn't come to mind.. But they had racks of rebuilt engines back in the 70's and 80's. I'm thinking they either went out of business, or someone bought them out.
The 274 diesel replaced the 130/140's. I checked out the clutch housing's and a different part number. They used a Nissan 3 cyl.
I suppose a couple of adapter plates, and getting the correct spline hookup on the clutch itself, plus proper cooling would be the most difficult part. Besides a pocket full of cash...!!